Koios Care: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Koios Care
Largest movements
- Cash +€535,390
up €535,390 (+1,459%), from €36,688 to €572,079
mainly Debts after one year (+€724,988) and Depreciation (+€124,143)
- Intangible fixed assets -€60,199
down €60,199 (-15.1%), from €398,908 to €338,709
- Financial fixed assets +€26,000
up €26,000, from €0 to €26,000
- Receivables within one year -€25,154
down €25,154 (-42.7%), from €58,932 to €33,778
of which Other amounts receivable: -€24,103
- Debts after one year +€724,988
up €724,988 (+179%), from €405,000 to €1.1m
of which Financial debts: +€779,988
- Profit (loss) carried forward -€340,312
down €340,312 (-560%), from -€60,724 to -€401,036
- Accrued charges and deferred income +€62,116
up €62,116 (+167%), from €37,191 to €99,307
- Trade debts +€19,510
up €19,510 (+133%), from €14,674 to €34,184
- Gross operating margin -€263,656
down €263,656, from €112,513 to -€151,142
- Staff costs -€116,826
no longer reported in 2025 (was €116,826)
- Financial charges +€42,926
up €42,926 (+201%), from €21,348 to €64,274
- Depreciation +€24,667
up €24,667 (+24.8%), from €99,477 to €124,143
- Taxes +€4,823
no longer reported in 2025 (was -€4,823)
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €546,125 | €1,012,427 | +€466,302 | +85.4% |
| Formation expenses | 20 | €14,782 | €11,761 | -€3,022 | -20.4% |
| Fixed assets | 21/28 | €411,069 | €371,257 | -€39,812 | -9.7% |
| Intangible fixed assets | 21 | €398,908 | €338,709 | -€60,199 | -15.1% |
| Tangible fixed assets | 22/27 | €12,162 | €6,549 | -€5,613 | -46.2% |
| Plant, machinery and equipment | 23 | €10,378 | €5,102 | -€5,276 | -50.8% |
| Furniture and vehicles | 24 | €1,784 | €1,447 | -€337 | -18.9% |
| Financial fixed assets | 28 | €0 | €26,000 | +€26,000 | |
| Current assets | 29/58 | €120,273 | €629,409 | +€509,136 | +423% |
| Amounts receivable after more than one year | 29 | €23,552 | €23,552 | = | 0.0% |
| Other amounts receivable | 291 | €23,552 | €23,552 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,932 | €33,778 | -€25,154 | -42.7% |
| Trade receivables | 40 | €1,051 | - | -€1,051 | |
| Other amounts receivable | 41 | €57,881 | €33,778 | -€24,103 | -41.6% |
| Cash at bank and in hand | 54/58 | €36,688 | €572,079 | +€535,390 | +1,459% |
| Deferred charges and accrued income | 490/1 | €1,100 | - | -€1,100 | |
| Total equity and liabilities | 10/49 | €546,125 | €1,012,427 | +€466,302 | +85.4% |
| Equity | 10/15 | €89,260 | -€251,052 | -€340,312 | |
| Contributions | 10/11 | €149,984 | €149,984 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,724 | -€401,036 | -€340,312 | -560% |
| Amounts payable | 17/49 | €456,865 | €1,263,479 | +€806,614 | +177% |
| Amounts payable after more than one year | 17 | €405,000 | €1,129,988 | +€724,988 | +179% |
| Financial debts | 170/4 | €350,000 | €1,129,988 | +€779,988 | +223% |
| Other amounts payable | 178/9 | €55,000 | - | -€55,000 | |
| Amounts payable within one year | 42/48 | €14,674 | €34,184 | +€19,510 | +133% |
| Trade debts | 44 | €14,674 | €34,184 | +€19,510 | +133% |
| Suppliers | 440/4 | €14,674 | €34,184 | +€19,510 | +133% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €37,191 | €99,307 | +€62,116 | +167% |
| Remuneration, social security and pensions | 62 | €116,826 | - | -€116,826 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,477 | €124,143 | +€24,667 | +24.8% |
| Other operating charges | 640/8 | €1,134 | €1,693 | +€559 | +49.3% |
| Gross operating margin | 9900 | €112,513 | -€151,142 | -€263,656 | |
| Operating profit (loss) | 9901 | -€104,923 | -€276,979 | -€172,056 | -164% |
| Financial income | 75/76B | €476 | €941 | +€465 | +97.7% |
| Recurring financial income | 75 | €476 | €941 | +€465 | +97.7% |
| Financial charges | 65/66B | €21,348 | €64,274 | +€42,926 | +201% |
| Recurring financial charges | 65 | €21,348 | €64,274 | +€42,926 | +201% |
| Profit (loss) for the period before taxes | 9903 | -€125,796 | -€340,312 | -€214,516 | -171% |
| Income taxes | 67/77 | -€4,823 | - | +€4,823 | |
| Profit (loss) for the period | 9904 | -€120,973 | -€340,312 | -€219,339 | -181% |
| Profit (loss) for the period to be appropriated | 9905 | -€120,973 | -€340,312 | -€219,339 | -181% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.